10% Test The 10% Test does not allow the Charitable Remainder interest to be less than 10% of the Fair Market Value (FMV) of the trust. In other words, the charity cannot receive less than 10% of the FMV of the trust. If the Charitable Remainder is less than 10%, a message appears stating; “Does not Pass the 10% Test.”
50% Test The 50% Test does not allow the non-charitable beneficiary to receive an annuity that exceeds 50% of the Fair Market Value of the trust.
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